(NBAA) THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA TUITION PROVIDERS REGISTRATION GUIDE

Transcription

1 (NBAA) THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS TANZANIA TUITION PROVIDERS REGISTRATION GUIDE Mhasibu House, Bibititi Mohamed Street, P.O. Box 5128, Dar es Salaam Tel: / / Website: 1

2 TABLE OF CONTENTS Glossary of Terms Para Preamble 1.0 The aims of NBAA Tuition Providers Registration Guide 1.1 To Become an Approved Tuition Provider 2.0 Levels of Registration Benefits of the Tuition Providers Registration Guide 4.0 Performance Assessment Matrix 5.0 Application Process Distance Learning Tuition Providers 7.0 Application Deadlines 8.0 Regulatory Requirements 9.0 Submission of Annual Return Form and Annual Subscription Fee 10.0 Submission of Annual Return forms and Important dates 11.0 Monitoring and Assessment of Registered Tuition Providers Transitional Arrangements for the Existing Tuition Providers 13.0 Conclusion 14.0 Implementation Date 15.0 (i) 2

3 Glossary of Terms Approved Tuition Provider Best Practice A training institution registered by NBAA to train candidates to sit for its examinations Practices that are considered of highest standards Candidate An individual who is enrolled for assessment of professional examinations Prospective Tuition Provider An aspiring training institutions wishing to train NBAA candidates to sit for its examinations Student An individual who is registered by a tuition provider to follow a course of study Teaching and learning environment An environment which supports the teaching/learning process to be carried out successfully (ii) 3

4 Preamble The National Board of Accountants and Auditors (NBAA) is an accountancy professional body established under the Auditors and Accountants (Registration) Act No. 33 of 1972 (as amended) by Act No. 2 of In fulfilling one of its noble obligations of developing the accountancy profession in the country, NBAA promotes and provides opportunities for the study of, and training in accountancy and auditing and allied subjects. In ensuring that the provision of training to candidates preparing for the Board s examinations is of high quality and standard, NBAA has come up with the Tuition Providers Registration Guide stipulating roles of Tuition Providers and NBAA in promoting quality training to students preparing for the Boards examinations. The Tuition Providers Registration Guide among other things provides guidance to tuition providers on registration requirement, assessments and monitoring processes of the Tuition Providers. The aims of NBAA Tuition Providers Registration Guide (TPRG) The aims of the Tuition Providers Registration Guide are to: Ensure that quality training is offered by recognized tuition providers Provide students with guidance in their choice of where to take their tuitions during the examination preparations Improve communication between NBAA and tuition providers Improve the teaching and learning environment by the tuition providers Provide benchmarks for assessing the tuition providers 2.0 To Become an Approved Tuition Provider In order for an entity/institution to become an Approved Tuition Provider to provide tuition to candidates sitting for the Board s examinations, it needs to demonstrate that it has met the minimum performance targets stipulated by the Board which are regarded to be the best practice. The performance targets stipulate the requirements that should be in place for the provision of training. However, as a prerequisite, the following should be in place; 1. Certificate of Incorporation/Authority 2. Valid Business License 3. Title deed or Lease agreement(s) for premises housing the administrative office(s) and classrooms 3.0 Levels of Registration Categories 4

5 There are two levels of registration, namely Provisional registration Full registration New applications seeking registration can be considered for registration in any of the two registration categories i.e. Provisional Registration or Full Registration. Category of registration will be determined by the institution meeting the performance targets stipulated under para 5.0. below. A prospective Tuition Provider registered in the provisional registration category can move to full registration category if it meets higher standards in terms of facilities and services offered. NBAA will constantly be monitoring the tuition providers registered in either category across a range of performance targets. As evidence of registration, Certificates of Registration shall be issued which is renewable after every two years. 3.1 Provisional Registration Category The Provisional Registration Status is the first level of the registration categories provided in the NBAA Tuition Providers Registration Guide and requires the tuition providers to meet the minimum performance targets stipulated by the Board. These performance targets cover the management of the tuition centre and the delivery of the courses. Tuition Providers registered under this category are monitored by the Board using different monitoring methods. The first method is through the annual submissions where after every training session, the Tuition Provider will be required to submit the Tuition Providers Annual Return Form for scrutiny. The second method is through the students feedback questionnaires which shall be administered by the Board to candidates taking tuition with various tuition providers. The third method is by checking the examination performance of candidates in the Board s examinations and lastly is through physical visits which shall be conducted on certain intervals or upon receivjng complaints from students, teaching or administrative staff or from any interested parties. Provisional Registration is given to tuition providers who are at the preliminary stages of establishing the tuition centers. By registering them in this category it gives the newly established tuition providers adequate time to make preparatory arrangements towards meeting higher performance targets geared towards acquiring full registration. As part of the approval process, all the tuition providers will undergo a pre-approval site visit by NBAA team to assess them against the stipulated performance targets. Once a tuition provider has been registered under the Provisional Registration category, a check up visit will be made by NBAA Team to assess the tuition provider if it is making continual efforts to improve its status. Immediately upon acquiring the Provisional Registration status, the tuition provider will be allowed to admit students and run the review classes. 5

6 The tuition providers registered under this category are expected to reach the next level of registration (Full Registration) within three years of being registered in Provisional Registration category. This means that the provisionally registered tuition providers are required to exert more efforts in improving the teaching and learning environment, facilities and management of the tuitions so that they move to the next level within the first three years of registration. Those failing to meet the higher performance targets that will make them eligible for full registration shall remain in provisional registration status for another term of not more than three years but will not be considered for renewal of the provisional registration category for another term. 3.2 Full Registration Category: Full Registration Status is the highest level of recognition granted by the Board to Tuition Providers who meet higher performance targets. The prospective Tuition Providers can either directly be registered in this category upon meeting the performance targets set in this category or can be elevated from the lower registration category i.e. Provisional Registration status upon meeting the higher performance targets to attain Full Registration. When it comes to assessing the tuition providers in registered in this category, the assessment in the same that of the Tuition Providers registered in the provisional registration category. As with the Provisional Registration category, the Tuition Providers registered in the Full Registration category will be monitored through visitation to be made once in every two years, through the student s feedback questionnaires, through examination performance of candidates registered by that tuition provider and through the annual return forms submitted to the Board for assessment... In any case, if there are complaints by the students or other interested parties lodged to NBAA, or if there are deficiencies that have been noted in the annual return forms an immediate visit will be planned for investigation purposes. A tuition provider registered in this category will be deregistered if it fails to meet the performance targets set in this category and will immediately be required to cease admitting students, at the same time return the registration certificate for cancellation. 4.0 Benefits of the Tuition Providers Registration Guide As an approved Tuition Provider, either in Provisional or Full Registration Category will enjoy the following services from NBAA: Recognition by the Board as registered tuition provider where a certificate for registration will be given Inclusion in Board s tuition provider s data base, readily accessible by students through Board s website and other literature Up-to-date information regarding Board s developments through updates, an up to date list NBAA study texts and other support materials including a free copy of quarterly Accountant Journal and Students Newsletter 6

7 Opportunities for improvement in tuition and candidates support through a closer working relationship with the Board Opportunity to share knowledge and experience through tuition providers forums organized by NBAA Opportunity to use the NBAA Library without additional charge, as long at the tuition provider is current with the subscription fees. 7

8 5.0 Performance Assessment Matrix To qualify for Provisional or Full Registration category, the tuition providers must offer full-time, or part-time face to face tuition or can run distance-learning courses. When applying for registration, a Tuition Provider will be assessed against the performance targets as detailed in the performance assessment matrix detailed below. Each tuition provider will be required to submit relevant evidence or documentation to support the application and to show how they meet each of the targets set applicable to each registration category. The Performance Assessment Matrix Part I: Institutional Management Assessment Element Attendance Students Complaints Procedure Premises Facilities of and Performance Targets Provisional Registration Full Registration F2F 1 DL (a) Commitment that an attendance register is in place and action is to be taken where students persistently fail to attend classes. 1.1 (b) Commitment that action is to be taken where students persistently fail to complete assignments. 1.2 Commitment that a formal, transparent complaints procedure is to be in place and available to students. Complaints are to be received and investigated thoroughly and promptly and acted upon. 1.3 (a) There is permanent premises for administration and the classes for tuition. 1.3 (b) There are permanent premises for administration. 1.4 Premises are comfortable and create an atmosphere that is conducive to study. 1.1 (a) An attendance register is in place and action is taken where students persistently fail to attend classes. 1.1 (b) Action is taken where students persistently fail to complete modules/assignments. 1.2 A formal, transparent complaints procedure is in place and available to students. Complaints received are investigated thoroughly and promptly and acted upon. 1.3 (a) There is permanent premises for administration and the classes for tuition. 1.3 (b) There are permanent premises for administration. 1.4 Premises are comfortable and create an atmosphere that is conducive to study. 1 F2F = Face to Face 2 DL Distance Learning 8

9 Terms Conditions and Tutor Absence/course cancellation Financial Viability Continual Improvement: Course Delivery Progress Monitoring Performance Targets Provisional Registration Full Registration F2F 3 DL Lecture rooms/classes are 1.5 Lecture rooms/classes are of of an appropriate size for the an appropriate size for the number number of students of students. 1.6 (a) Premises and facilities are appropriate for the types of courses offered and their mode of delivery. 1.6 (b) Facilities and systems are appropriate for the mode of delivery of courses offered. 1.7 Tutors have access to modern IT equipment including web access. 1.8 Commitment that appropriate measures are to be in place to minimize disruptions to students in the event of system failure. 1.9 Commitment that students are to be issued with institution s terms and conditions of enrolment, including refund and deferment policies Commitment that appropriate measures are to be in place to minimize disruptions to students in the event of tutor absence/unavailability Tuition Provider is financially viable The institution is to demonstrate a commitment to innovation and continuous improvement in course delivery including the use of technology Commitment that student progress is to be reviewed throughout the course and where applicable counseling is to be offered to students who fail. 1.6 (a) Premises and facilities are appropriate for the types of courses offered and their mode of delivery. 1.6 (b) Facilities and systems are appropriate for the mode of delivery of courses offered. 1.7 Students and Tutors have access to modern IT equipment including web access. 1.8 Appropriate measures are in place to minimize disruptions to students in the event of system failure. 1.9 All students are issued with institution s terms and conditions of enrolment, including refund and deferment policies Appropriate measures are in place to minimize disruptions to students in the event of tutor absence/unavailability Tuition Provider is financially viable The institution demonstrates a commitment to innovation and continuous improvement in course delivery including use of technology Student progress is reviewed throughout the course and where applicable counseling is offered to students who fail. 3 F2F = Face to Face 4 DL Distance Learning 9

10 Assessment Element Continual Improvement: Student support Performance Targets Provisional Registration Full Registration F2F 5 DL Study support methods are to be designed to meet the needs of students Study support methods have been designed to meet the needs of students. Administrative Staff 1.15 Commitment that the performance of the administrative staff is to be monitored and where appropriate plans are to be in place to develop knowledge and customer service skills The performance of administrative staff is monitored and where appropriate plans are in place to develop knowledge and customer service skills. Part 2: Course Management and Delivery Assessment Element Tutors Student Feedback Performance Targets Provisional Registration Full Registration F2F 7 DL Tutors are knowledgeable and experienced in their chosen field and hold qualifications appropriate to the subjects they teach. 2.2 Commitment that Tutors will have access to relevant teaching reference materials, text books, past papers and journal articles. 2.3 (a) Student feedback on tutor performance, facilities, administration, and course content is to be undertaken. 2.3 (b) Student feedback on tutor performance, administration and course content is to be undertaken. 2.1 Tutors are knowledgeable and experienced in their chosen field and hold qualifications appropriate to the subjects they teach. Tutors are further sponsored to attend CPD programmes. 2.2 Tutors have access to relevant teaching reference materials, text books, past papers and journal articles. 2.3 (a) Student feedback on tutor performance, facilities, administration, and course content is done. 2.3 (b) Student feedback on tutor performance, administration and course content is done. 5 F2F = Face to Face 6 DL Distance Learning 7 F2F = Face to Face 8 DL Distance Learning 10

11 Assessment Element Teaching/study programmes Support materials Performance Targets Provisional Registration Full Registration F2F 7 DL (a) Commitment that a structured teaching programme is to be in place and will be communicated to students. 2.4 (b) Students are to be provided with a structured study programme for the training session. 2.5(a) Homework assignments are to be set, reviewed and returned with constructive comments within a specified time. 2.5 (b) Assignments are to be set, reviewed and returned with constructive comments within specified time. 2.6 (a) Mock examinations and timed practice tests are to be set, reviewed and returned within a specified time. 2.7 (b) Mock examinations and timed practice tests are to be given to students and returned with constructive comments within the specified time. 2.8 Students are to be encouraged to complete/attend mock examinations and timed practice tests. 2.9 Commitment that students are to be provided with an information brochure containing up-to-date essential information on the institution, the course and NBAA (a) Students are to be provided with teaching plans, guidance on reference materials and the timetable for the courses. 2.4 (a) A structured teaching programme is in place and communicated to students. 2.4 (b) Students are provided with a structured study programme for the training session. 2.5 (a) Homework assignments are set, reviewed and returned with constructive comments within a specified time. 2.5 (b) Assignments are set, reviewed and returned with constructive comments within specified time. 2.6 (a) Mock examinations and timed practice tests are set, reviewed and returned within a specified time. 2.7 (b) Mock examinations and timed practice tests are given to students and returned with constructive comments within the specified time. 2.8 Students are encouraged to complete/attend mock examinations and timed practice tests. 2.9 Students are provided with an information brochure containing up-to-date essential information on the institution, the course and NBAA (a) Students are provided with teaching plans, guidance on reference materials and the timetable for the courses. 11

12 Assessment Element Tutor Contact Performance Targets Provisional Registration Full Registration F2F 7 DL (b) Commitment that students are to be provided with teaching plans and reference materials for the courses (a) Commitment that students are to be provided with contact details of all their tutors (b) Commitment that students are to be provided with tutor contact details or have access to enquire on technical issues. Student Support 2.12 Commitment that students are to be offered with relevant information on Administrative Staff Course Review Meetings Reports Sponsors to registration procedures, exemptions, progression rule and examination entry requirements Commitment that students receive responses to any queries within a specified time frame Administrative staff are appropriately trained to respond to queries relating to NBAA candidacy registration/examination entry procedures Commitment that Course Review meetings are to be held after every examination session to review: - course structure and delivery - students performance Commitment that Reports to student progress are to be supplied to sponsors on request (b) Students are provided with teaching plans and reference materials for the courses (a) Students are provided with contact details of all their tutors (b) Students are provided with tutor contact details or have access to enquire on technical issues Students are offered with relevant information on registration procedures, exemptions, progression rule and examination entry requirements Students receive responses to any queries within a specified time frame Administrative staff are appropriately trained to respond to queries relating to NBAA candidacy registration/examination entry procedures Course Review meetings are held after every examination session to review: - course structure and delivery - students performance Reports to student progress are supplied to sponsors on request. 12

13 Assessment Element Promotional Material Performance Targets Provisional Registration Full Registration F2F 7 DL Commitment that promotional materials containing accurate information regarding the tuition provider are to be prepared and given to prospective students Promotional materials containing accurate information regarding the tuition provider are provided. 6.0 The Application process Applications for registration are invited from the prospective tuition providers and those Tuition Providers with Provisional Registration Status who consider themselves that they meet all the Provisional Registration Status or Full Registration Status performance targets as the case may be. 6.1 Making the Application Before making an application to become a Tuition Provider in either category, the prospective tuition provider should consider carefully whether it has met the performance targets outlined in the above performance assessment matrix. If there are any targets that a prospective tuition provider cannot meet at the time of application, it is recommended that the application be shelved until when the institution is confident that the targets have been met in full. A prospective tuition provider wishing to register as registered tuition provider shall be required to lodge an application attached with the Tuition Providers Application Form REG 01 and the appropriate documentation stipulated in the application form must be attached. An application will not be processed until all the required information and attachments have been provided. An Application form is available on request from Education and Training Services Department (see contact address at the end of this booklet) or can be downloadable from the NBAA website. 6.2 Application Fee: A non-refundable initial application fee of shs should be submitted along with the application. The fee should directly be paid at the NBAA account with CRDB Account No. 01J Vijana Branch Morogoro Road DSM and a pay-in- slip should be submitted along with the application form. Once the complete application has been received and attached with the pay-in-slip, a review of the application will be carried out and acknowledgement will be made. In case the application is not complete, an advice note will immediately be dispatched to inform the prospective tuition provider of the shortfalls in the application made. A pre-approval visit will be carried out by NBAA team, and the prospective tuition provider will be given details in relation to the visit and the things should be prepared for the visit. 13

14 6.3 Multi Site Tuition Providers Tuition Providers operating more than one tuition site locations should seek separate approval process for each site location they operate and each site will be assessed independently. However, tuition providers who operate more than one site for teaching and have centralized administration within the main site are not required to seek additional registration approval. The tuition providers having more than one site locations should, however, declare to NBAA of such operations. 6.4 Approval Process Once the pre-approval visit has been made and the visiting team is satisfied that the prospective tuition provider has met in full the performance targets stipulated in the applicable category an application shall be approved. The applicant will be informed of the outcome of the visitation. A certificate certifying registration as a tuition provider registered in the Provisional Registration status will be issued and dispatched to the tuition provider accordingly. The tuition provider s particulars will then be included in the NBAA list of Tuition Providers for students to view and make informed choices of where to take the tuitions. 6.5 Moving to Full Registration Status: Tuition Providers registered in the Provisional Registration Status can move to a higher registration category upon meeting the Full Registration performance targets. Application to Full Registration status by the Tuition Providers registered in the Provisional Registration status should be made by filling the Tuition Providers Annual Return Form available from the Education and Training Department or can be downloaded from the NBAA Website. In the application, the tuition providers registered in the Provisional Registration category should clearly indicate how they qualify for the higher registration category by submitting to NBAA the supporting evidence/documents as indicated in the Performance Assessment Matrix There will be no additional fee required when applying for a higher registration category apart from the annual subscription fee which is payable annually in July. Once the application for Full Registration status has been received, a pre-approval visit shall be made by NBAA team within the specified visit cycle. If the application is unsuccessful, the tuition provider will be informed in writing and recommendations on areas which need improvement. The unsuccessful application aspiring for a higher registration status will remain in the provisional registration status for a tenure not exceeding six years and is expected to re-apply for higher registration status thinks that it has improved and sufficiently meets the performance targets for the higher registration status within the period. The tuition providers registered in the Provisional Registration status, are allowed to remain in this category for not more than six years since they became registered in that registration category. On expiry of tha period, no renewal of registration status shall in that category shall be accepted. 14

15 6.6 Application to Full Registration: A prospective Tuition Provider may apply for full registration status without having passed through the first registration category of Provisional Registration if it is satisfied that it has met the requirements spelt out in the full registration performance targets. The prospective Tuition Provider will be required to apply for registration in that category by filling the Application form for registration (REG 01) and submitting it to the Board for assessment. Once the application for Full Registration status has been received, a pre-approval visit shall be made by NBAA team within the specified visit cycle. If the application is unsuccessful, the tuition provider will be informed in writing and recommendations on areas which need improvement. If the application is successful the prospective Tuition Provider will be informed so and expected to maintain the standards and quality of performance. The Board will monitor the tuition provider registered in this category in the same manner as those tuition providers registered under provisional registration status or those elevated from lower registration category to the higher registration category. 7.0 Distance Learning Tuition Providers The Board welcomes applications of prospective tuition providers who can offer a distance learning delivery method to cater for the candidates in the remote areas as well as those who have limited time to attend normal tuition classes or who are residing in areas where there are no tuition centers. The application procedure, approval process and registration categories will be the same as those operating on face to face tuition delivery method and will be assessed through the performance targets are as provided in the Performance Assessment Matrix 8.0 Application Deadlines It is important to observe the deadlines of submitting the applications forms to those aspiring to become registered tuition providers and those wishing to be elevated to a higher registration status. The fact that the applications can be received from different parts in the country, in varying dates, guidance to the applicants is given to show when the pre-approval visitations will take place The schedule below provides the dates of pre-approval visits. Dates Registration Dates for Preapproval visit Received 1 st January 30 th June 1 st August 30 th September 1 st July 31 st December 1 st February 31 st March 15

16 9.0 Regulatory Requirements As a registered tuition provider, one is expected to abide by the Tuition Providers Registration Guidance issued by NBAA and to the Global Codes of Ethics for Accounting Educators issued by the International Association for Accounting Education and Research (IAAER). The code of ethics is designed to guide the tuition providers by underlining their responsibilities in this noble field. The issues included in the Global Codes of Ethics among others it stipulates that: Educational responsibility requires maintaining basic principles of teaching Professional ethics should pervade the teaching of accounting The accounting educator must maintain competence, integrity and objectivity in the classroom and in the professional community Accounting educators accept responsibility for competent, inspirational, scholarly instruction To see the Code of Ethics in full, visit IAAER website at Submission of Annual Return form and Annual Subscription fee All registered tuition providers are required to complete an Annual Return Form RG.02 to renew their registration on the 1 st week of July of each year. Annual Return Forms will be dispatched all tuition providers in April together with a demand note for renewal of the recognition as tuition provider. The annual subscription fee should be paid between 1 st July and 31 st August of each year. Paying the annual subscription fees alone without submission of the annual return form does not warrant the renewal of the registration of the tuition provider. The Tuition Provider should ensure that the annual return form has been submitted to NBAA for scrutiny and assessment. If the Annual Return form has not been received within the stipulated deadlines, the tuition provide will receive a reminder accompanied with a warning note that may lead to the removal from being a registered tuition provider Submission of Annual Return forms and important dates The Tuition Providers should adhere to the following schedule in submitting the Annual Return forms: Activity Dispatch of annual Return forms and Demand Notes by NBAA Submission of Annual subscription fees by Tuition Providers Submission of Annual Return forms by Tuition Providers Reminder Note to Tuition Providers who have not submitted their Annual Return forms Deregistration of Tuition Providers who are non-compliant Dates 1 st week of April 1 st week of July 1 st week of July 1 st week for August 1 st week of December 16

17 12.0 Monitoring and Assessment of Registered Tuition Providers Monitoring and assessment of the registered Tuition Providers shall be carried out through the physical visits that will be carried out at an interval on two years, through annual students feedback questionnaires administered at the end of the training session, through the annual return forms submitted by the Tuiion Providers and through examination performance of candidates registered under each tuition provider as detailed hereunder: 12.1 Physical visits Each year NBAA shall select randomly sample of registered tuition providers to be visited. In any case, a cycle of visitation shall be at least once in every two years. The selected tuition providers shall be notified in good time of the visit and the issues that will be considered during the visit shall include: An inspection of institution records including: attendance registers, teaching plans, minutes of course review meetings, mock examinations conducted and generally cover all the elements in the Performance Assessment Matrix. Meetings with the candidates who have registered with the respective tuition provider Meeting with the course tutors/course directors to confirm compliance with Board s requirements Any other issue that might have been noted in the Annual Return Forms or from the Students Feedback Questionnaire Candidates performance Monitoring of the Tuition Providers through the examination performance of candidates registered by the tuition provider shall also be carried out. At the end of each examination session, the information relating to the performance of the candidates registered by the tuition providers will be provided in detail in the Examiners and Performance report and communication on the performance shall be relayed to each of the registered tuition provider. The tuition providers whose students show persistently poor performance will be required to take action by making a self evaluation assessment in each area of the performance targets Students feedback questionnaire Student Feedback Questionnaires (SFQs) shall be administered by the Board after every training session with a view to getting first hand information from the students on the management and conduct of the tuition providers. The questionnaires shall be analyzed upon receipt and if there are any deficiencies reported against a tuition provider, NBAA will communicate with the Tuition Provider for details and if necessary an assessment visit shall be carried out immediately Transitional Arrangements for the Existing Tuition Providers: The Tuition Providers Registered under the old Tuition Providers Registration Scheme will continue being registered in their respective registration categories. 17

18 However, in accommodating them in the revised Tuition Providers Registration Guide, they will be informed of the changes that are in place in advance and requested to abide to the revised performance targets in either category within a period on one year. An inspection visit will be made falling within the specified inspection cycle for the re-assessment to confirm whether the they qualify for full registration category or be demoted to provisional registration category. The monitoring process will thereafter follow the normal procedures laid down in this guide Conclusion: The revised guide takes into account of the issues raised in the Survey on Teaching and Learning Environment in Preparing Candidates for the Board s Examinations where it was pointed out the monitoring process and the criteria for registration of the tuition providers are in inadequate It is with this view that the revise guide has included as many performance targets that will have to be in place before a tuition provider is considered for registration Implementation Date: The Revised Guide is to be effected from 1 st July 2012, the next renewal cycle. ***************** 18